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Please note: Trade with the United Kingdom After the United Kingdom left the European Union on 31 January 2020, there is a transition period until 31 December 2020. As of 1 January 2021, the transition period will be over, which means that from 1 January 2021 only trade between Northern Ireland and Estonia will be recorded in Intrastat. The partner country code is XI. The rest of the trade in goods between Estonia and the UK is subject to customs formalities. To identify the country of origin, GB continues to be used for the United Kingdom. There is no need to distinguish Northern Ireland from

1 Financial leasing covers operations where the lease instalments are calculated in such a way as to cover all or virtually all of the value of the goods. The risks and rewards of ownership are transferred to the lessee. At the end of the contract the lessee becomes the legal owner of the goods. 2 Processing covers operations (transformation, construction, assembling, enhancement, renovation…) with the objective of producing a new or really improved item. This does not necessarily involve a change in the product classification. Processing activities on a processor’s own account are not covered